https://www.taxtmi.com/caselaws?id=251529 The High Court allowed the appeal, reversed the Tribunal's decision, and disposed of the Tax Appeal in favor of the assessee. The Court referred to previous judgments addressing similar issues, including compliance with Rule 7(2) of Cenvat Credit Rules, differentiation between "supplier" and merchant/traders, permissibility of proceedings for denial of Cenvat credit, treatment of goods received, and the application of legal principles from previous cases. The Court consistently followed the line of reasoning from the previous judgments to allow the present appeal and reverse the Tribunal's decision. en-us Thu, 06 Dec 2012 00:00:00 +0530 Wed, 17 Sep 2014 15:37:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251529 The High Court allowed the appeal, reversed the Tribunal's decision, and disposed of the Tax Appeal in favor of the assessee. The Court referred to previous judgments addressing similar issues, including compliance with Rule 7(2) of Cenvat Credit Rules, differentiation between "supplier" and merchant/traders, permissibility of proceedings for denial of Cenvat credit, treatment of goods received, and the application of legal principles from previous cases. The Court consistently followed the line of reasoning from the previous judgments to allow the present appeal and reverse the Tribunal's decision. Case-Laws Central Excise Thu, 06 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251529